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HMRC internal manual

International Exchange of Information Manual

Exchange of Information: Outward requests: When can I expect a reply?

The time it takes to get a reply to an exchange of information request varies from case to case, and depends on the volume of information requested and the complexity of the request.

Jurisdictions, including the UK, are peer reviewed by the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes on the availability of, and access to, information and their ability to deal with information exchanges. A report and rating is made public.

Ideally, in line with the Global Forum standards, jurisdictions should provide the information or an explanation as to when the information might be expected within 90 days of receiving the request. Adherence to time limits is an important part of this assessment and in practice the time limits are a helpful way of ensuring compliance with requests.